Why is this an issue?
It is needlessly complex to invert the result of a boolean comparison. The opposite comparison should be made instead.
Noncompliant code example
if ( !(a == 2)) { ...} // Noncompliant
bool b = !(i < 10); // Noncompliant
Compliant solution
if (a != 2) { ...}
bool b = (i >= 10);